**Budgetary TC Additions and Revisions**

**FY 24 Additions:**

**A401**	To record amounts anticipated by the transferring parent Treasury Appropriation Fund Symbol (TAFS) for transfers-out, where the parent TAFS maintains invested balances.

**Budgetary Entry**

****Debit	449000     Anticipated Resources - Unapportioned Authority

****Debit	469000     Anticipated Resources - Programs Exempt From Apportionment

                Credit          416500	     Allocations of Authority – Anticipated From Invested 

                                                      Balance

**Proprietary Entry**

****None

****Justification:****New transaction code needed to reflect the activity by transferring TAFS that mirrors the activity recorded by receiving TAFS in TC A402. Applicable for FY 2024 and all future years.

**FY 24 Revisions:**

**A426**	To record realized authority to be transferred out to a receiving allocation Treasury Appropriation Fund Symbol, where the parent maintains invested balances, prior to the SF 1151: Nonexpenditure Transfer Authorization request.

**Comment:**	Transfer partner must use USSGL TC-A416. Debit USSGL account 416500 if the amount was anticipated. While it is acceptable to debit USSGL accounts ~~451000, 461000,~~**445000 and** 462000 in this situation, it is never acceptable for the balance ~~in any~~ of these accounts to be a debit.

**Budgetary Entry**

**Debit	416500	Allocations of Authority –Anticipated From Invested Balances**

****Debit	445000	Unapportioned - Unexpired Authority

****~~Debit	451000	Apportionments~~

****~~Debit	461000	Allotments - Realized Resources~~

****Debit	462000	Unobligated Funds Exempt From Apportionment

****   Credit	   416600		Allocations of Realized Authority - To Be Transferred From Invested Balances

**Proprietary Entry**

****Debit	576500	Non-Expenditure Financing Sources - Transfers-Out - Other

****   Credit	   215000		Payable for Transfers of Currently Invested Balances

****Justification:** To provide clarification of the activity being recorded in the transaction code. Applicable for FY 2024 and all future years.

**A410**To record the non-expenditure transfer-in of unexpired unobligated balances to an expired Treasury Appropriation Fund Symbol, where the source of the transfer is derived from appropriated receipts **or spending authority from offsetting collections.**

**Comment:**Transfer partners must use USSGL TC-A414. Refer to conventions and limitations listed on the coversheet at the beginning of this section.

# Budgetary Entry

**Justification:**To add that the source of the transfer can also be from spending authority 

              from offsetting collections.

**A414**To record the non-expenditure transfer-out of unexpired unobligated balances to an expired Treasury Appropriation Fund Symbol, where the source of the transfer is derived from appropriated receipts **or spending authority from offsetting collections.**

**Comment:**Transfer partners must use USSGL TC A410. Refer to conventions and limitations listed on the coversheet at the beginning of this section. While it is acceptable to debit USSGL accounts 451000, 461000, and 462000 in this situation, it is never acceptable for the balance in any of these accounts to be a debit.

****

**Justification:**To add that the source of the transfer can also be from spending authority 

              from offsetting collections.

**F112**	To record adjustments for anticipated resources not realized.

**Comment:**	Balance in the anticipated accounts must be zero at year-end. **USSGL account 421100 can only be used by the Department of Defense Working Capital Fund.**

**Budgetary Entry**

****Debit	403500	Anticipated Adjustments to Unobligated Balances of Indefinite Contract Authority Withdrawn

****Debit	405000	Anticipated Reductions to Appropriations by Offsetting Collections or Receipts

**Debit	421100	Anticipated Reimbursements Used for Substitution or Liquidation of Contract Authority**

****Debit	438600	Anticipated Permanent Reduction - Indefinite New Budget Authority

****Debit	438900	Anticipated Temporary Reduction - Indefinite New Budget Authority

****Debit	439702	Appropriations (special or trust), Borrowing Authority and Contract Authority Temporarily Precluded From Obligation - Anticipated Current-Year Authority

****Debit	439703	Appropriations Temporarily Precluded From Obligation - Anticipated Prior-Year Authority

****Debit	449000	Anticipated Resources - Unapportioned Authority

****Debit	459000	Apportionments - Anticipated Resources - Programs Subject to Apportionment

****Debit	469000	Anticipated Resources - Programs Exempt From Apportionment

****   Credit	   406000		Anticipated Collections From Non-Federal Sources

****   Credit	   407000		Anticipated Collections From Federal Sources

****   Credit	   412000		Anticipated Indefinite Appropriations

****   Credit	   421000		Anticipated Reimbursements

****   Credit	   421500		Anticipated Expenditure Transfers from Trust Funds

****   Credit	   431000		Anticipated Recoveries of Prior-Year Obligations

****   Credit	   449000		Anticipated Resources - Unapportioned Authority

**Credit	   459000	   Apportionments – Anticipated Resources – Programs Subject to Apportionment**

****   Credit	   469000		Anticipated Resources - Programs Exempt From Apportionment

**Proprietary Entry**

****None

****

**Justification:** Added USSGL account 421100 to TC F112 so it can be closed in pre-

           closing.  

**F127**	To record a decrease against the indefinite prior year appropriation derived from General Fund of the U.S. Government when a warrant is received.

**Comment:**	Do not process this transaction unless indefinite authority needs further adjusting. Reverse entry for increase. TC ~~A104~~**A105** is normally recorded before this TC. While it is acceptable to debit USSGL accounts 451000, 461000, and 462000 in this situation, it is never acceptable for the balance in any of these accounts to be a debit.

**Budgetary Entry**

****Debit	445000	Unapportioned - Unexpired Authority

****Debit	451000	Apportionments

****Debit	461000	Allotments - Realized Resources

****Debit	462000	Unobligated Funds Exempt From Apportionment

****   Credit	   411910		Indefinite Appropriation - Upward Adjustments

**Proprietary Entry**

****Debit	310100	Unexpended Appropriations - Appropriations Received

****Debit	310600	Unexpended Appropriations - Adjustments

****   Credit	   101000		Fund Balance With Treasury

**Justification:**To update the reference from TC A104 to TC A105.

**FY 25 Additions (These were presented at the August 2023 IRC Meeting also):**

**A103**     To record estimated reinstated orders – obligations, unpaid.  

**Budgetary Entry**

              Debit            449000              Anticipated Resources - Unapportioned Authority  

                 Credit           479010              Anticipated Reinstated Orders - Obligations, Unpaid  

**Proprietary Entry**

              None

****

**Justification:**To show correct posting for new USSGL account 479010.****

****

**D111**     To record the reinstatement of a prior-year unpaid order where a collection of a refund    

              results in a downward adjustment of a prior-year paid obligation where previously 

              anticipated.  

****

**Budgetary Entry**

              Debit            479010                 Anticipated Reinstated Orders - Obligations, Unpaid     

                 Credit           480110                  Reinstated Undelivered Orders - Obligations, Unpaid  

                 Credit           490110                  Reinstated Delivered Orders - Obligations, Unpaid

**Proprietary Entry**

              None

**Justification:**To show correct posting for new USSGL account 479010.

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	IRC Handout November 29, 2023